https://www.taxtmi.com/caselaws?id=114793 Credit on inputs in process under Rule 57H of the Central Excise Rules, 1944 is admissible only when the claimant reliably proves the stock position and links it to the relevant duty-paying documents. Where separate section-wise or department-wise records are not maintained, and the asserted quantities are inconsistent or otherwise unverifiable, the precondition for Modvat credit is not met. Here, the claimed in-process stock could not be properly correlated with the documentary evidence, and the supporting materials did not satisfactorily establish the stock position on the relevant date, so the credit was denied. en-us Fri, 16 Jul 2004 00:00:00 +0530 Mon, 21 May 2012 12:11:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114793 Credit on inputs in process under Rule 57H of the Central Excise Rules, 1944 is admissible only when the claimant reliably proves the stock position and links it to the relevant duty-paying documents. Where separate section-wise or department-wise records are not maintained, and the asserted quantities are inconsistent or otherwise unverifiable, the precondition for Modvat credit is not met. Here, the claimed in-process stock could not be properly correlated with the documentary evidence, and the supporting materials did not satisfactorily establish the stock position on the relevant date, so the credit was denied. Case-Laws Central Excise Fri, 16 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114793